You're talking Traditional not Roth.
Yes the IRS taxes as ordinary income the full withdrawal.
If none is remitted to Thailand, nothing about Thailand as Thailand currently is on a remittance system.
If transferred to Thailand my reading is the amount remitted to Thailand is fully taxed as accessible income. If you paid tax for that in the U.S. -- if U.S. tax is higher, no Thai tax while if the U.S. tax is lower, you get a credit on your Thai tax for the U.S. tax paid.
Dependent on how your income is structured, if not immediately structured the way BoI wants (to approve of an LTR visa), it reads like you may have a couple of years to re-structure your finances (if necessary and if OK by you) so to meet BoI LTR visa requirements and stay 100% legal in regards to taxation.
Best wishes in your efforts.
Coincidentally, I obtained my TIN this morning here in Roi Et.
I went to the local Revenue Office with my passport and my Thai partner and came out shortly after with a TIN. They were very helpful and there were no charges.
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